 | United States. Court of Claims - 1940 - 760 halaman
...trust where the power to revest in the donor title to such property is vested in the donor, either alone or in conjunction with any person not having...substantial adverse interest in the disposition of such property or the income therefrom, but the relinquishment or termination of such power (other than by... | |
 | United States. Internal Revenue Service - 1933 - 98 halaman
...trust where the power to revest in the donor title to such property is vested in the donor, either alone or In conjunction with any person not having...substantial adverse interest in the disposition of such, property or the income therefrom, but the relinquishment or termination of such power (other than by... | |
 | United States. U.S. Congress. Senate. Committee on Finance - 1933 - 458 halaman
...revest in himself title to any part of the corpus of the trust." If such power is vested in him either alone or in conjunction with any person not having a substantial adverse interest in the disposition of the part of the corpus in question, then the income of such part of... | |
 | United States. Congress. Senate. Committee on Finance - 1933 - 454 halaman
...revest in himself title to any part of the corpus of the trust." If such power is vested in him either alone or in conjunction with any person not having a substantial adverse interest in the disposition of the part of the corpus in question, then the income of such part of... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 halaman
...As used in this section, the term "in the discretion of the grantor " means " in the discretion of the grantor, either alone or in conjunction with any person not having a substantial adverse interest in the disposition of the part of the income in question ". ART. 167-1. Trusts in the income... | |
 | United States. Internal Revenue Service - 1936 - 604 halaman
...available as represents the items of interest specified in section 25 (a). SEC. 166. REVOCABLE TRUSTS. Where at any time the power to revest in the grantor title to any part of the corpus of the trust is vested(1) in the grantor, either alone or in conjunction with any person not having a substantial adverse... | |
 | United States. Bureau of Internal Revenue - 1936 - 104 halaman
...trust where the power to revest in the donor title to such property is vested in the donor, either alone or in conjunction with any person not having...substantial adverse interest in the disposition of such property or the income therefrom, but the relinquishment or termination of such power (other than by... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 halaman
...(b) As used in this section, the term "in the discretion of the grantor" means "in the discretion of the grantor, either alone or in conjunction with any person not having a substantial adverse interest in the disposition of the part of the income in question". SEC. 168. TAXES OF FOREIGN COUNTRIES... | |
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Where at any time the power to revest In the grantor title to any part of the corpus... 
